I've added a new link on the SlightlyMorbid site that allows you to buy an account and email it to a friend. It works whether you are logged in or not. It creates an account for your friend's email address and sends them the activation link for it after your purchase is approved. When your friend clicks on the activation link, they are taken to the page to set their login password.

The email received by your friend tells them who sent them the gift and provides a space for a custom message from the sender.

That should make it easier for people to buy accounts for their friends as "slightly morbid" gifts.